The Ministry of Commerce and Industry (MoCI) on December 10, 2025, issued the amendments in Chapter 7 of the Handbook of Procedures and ANF 7A.
The following has been stated namely: -
• It amends ANF-7A and Chapter 7 of the Handbook of Procedures (HBP) 2023 to clarify the jurisdiction for filing deemed export benefit claims and to streamline procedures. Applications for deemed export benefits shall now be filed online, strictly as per para 7.02 of FTP and jurisdiction specified in Appendix 1A, with separate provisions for EOUs where DTA suppliers and EOU recipients have distinct filing responsibilities.
• Provisions relating to supplies against Invalidation Letters have been aligned with the updated FTP, ensuring that TED refunds are processed only where no exemption exists.
• The rules now require that applications pertain to only one supply category, mandate full payment before filing, and clarify certification requirements for non-availment of input credits.
• A revised ANF-7A is issued to support smoother and more transparent administration of deemed export benefits.
[Notification no. - 35/2025-26]
